TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Circulars
of of All Circulars
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Karnataka Clarifies Place of Supply for Cargo and Diamond Services under IGST Act, Sections 12 and 13.</h1> The circular issued by the Commissioner of Commercial Taxes, Karnataka, addresses the determination of the place of supply under the Integrated Goods & Services Tax Act, 2017, for specific services. For cargo handling services provided by ports, the place of supply is determined by sub-section (2) of Section 12 or Section 13 of the IGST Act, based on the contract terms. For services on temporarily imported goods, such as cutting and polishing unpolished diamonds, the place of supply is determined by sub-section (2) of Section 13, provided the goods are not used in India beyond the necessary process. The circular is clarificatory and not for legal interpretation.
TaxTMI 
TaxTMI 
